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Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Directive amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States’ COM(2013) 814 final — 2013/0400 (CNS)
Opinion of the European Economic and Social Committee on the ‘Proposal for a Council Directive amending Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States’ COM(2013) 814 final — 2013/0400 (CNS)
Publication metadata
- Published:
- Corporate author(s): European Economic and Social Committee
- Subject: corporation tax , double taxation , EU Member State , parent company , restriction on competition , subsidiary , tax evasion , tax harmonisation
- CELEX : 52013AE8092
- OJ : JOC_2014_226_R_0007
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